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The Value Added Tax Regulations 1995
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- UK Statutory Instruments
- 1995 No. 2518
- PART XXI
- Regulation 194
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Changes over time for: Section 194
Alternative versions:
- 20/10/1995- Amendment
- 01/01/2010- Amendment
- 12/02/2019
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Point in time view as at 12/02/2019.
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There are currently no known outstanding effects for the The Value Added Tax Regulations 1995, Section 194.
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Treatment of claim F1...U.K.
194. For the purposes of section 73 of the Act any claim made under this Part shall be treated as a return required under paragraph 2 of Schedule 11 to the Act [F2made in respect of a prescribed accounting period].
Textual Amendments
F1Words in reg. 194 heading omitted (1.1.2010) by virtue of The Value Added Tax (Amendment) (No. 5) Regulations 2009 (S.I. 2009/3241), regs. 1, 17 (with reg. 18)
F2Words in reg. 194 inserted (1.1.2010) by The Value Added Tax (Amendment) (No. 5) Regulations 2009 (S.I. 2009/3241), regs. 1, 16(1) (with reg. 18)
Commencement Information
I1Reg. 194 in force at 20.10.1995, see reg. 1
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